The Reds have been linked with a move to sign the Argentina international in the 2018 summer transfer window to bolster their attack.
Liverpool FC have funds to spend following Philippe Coutinho’s move to FC Barcelona in a £142m deal back in January.
The Merseyside outfit have signed Brazil international Fabinho in a £39m deal from Ligue 1 side AS Monaco.
Jurgen Klopp has also added Guinea international Naby Keita to his squad following a £48m switch from RB Leipzig.
ESPN FC reporter Marcotti believes Liverpool FC still need to improve some key areas in the pitch rather than splash out a big fee on Dybala.
“I think if Liverpool are going to go and spend some money, they’re certainly other areas of the pitch I would spend the money on,” Marcotti told ESPN FC.
“Maybe goalkeeper, maybe centre-back, maybe another body in midfield since Emre Can has gone. I just don’t see Dybala as a priority for Liverpool.”
Liverpool FC finished in fourth place in the Premier League table last season to ensure their continued participation in the Champions League.
The Reds lost 3-1 to La Liga giants Real Madrid in the Champions League in Kiev following goals from Gareth Bale and Karim Benzema.
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